If your organisation qualifies for Small Employers’ Relief (SER), you can reclaim more of the statutory family-related payments you make to employees through HMRC.
From 6 April 2026, eligible employers can reclaim 109% of qualifying statutory payments, increased from the previous rate of 108.5%.
Eligible employers can recover:
100% of qualifying statutory payments
An additional 9% compensation
This applies to:
Statutory Maternity Pay (SMP)
Statutory Paternity Pay (SPP)
Statutory Adoption Pay (SAP)
Statutory Shared Parental Pay (ShPP)
Statutory Parental Bereavement Pay (SPBP)
Note: Statutory Sick Pay (SSP) cannot be reclaimed.
You may qualify if your total Class 1 National Insurance contributions for the previous tax year were £45,000 or less. If you're unsure whether your organisation is eligible, check with HMRC before enabling the setting.
To enable Small Employers’ Relief in UK Payroll:
Go to Settings > Policies.
Under Statutory pay claims > enable small employer relief.
Once enabled, qualifying statutory payment claims will use the Small Employers’ Relief reclaim rate.